Company Value: The Effect of Intellectual Capital, Transparency Information, and Company Size
Abstract
This research analyzes the relationship between intellectual capital, information transparency, company size and company value in banking companies listed on IDX from 2018 to 2022. This research used panel data regression. This study is a quantitative study that involves several stages, including observation, collecting information, formulating theories and hypotheses, collecting scientific data, analyzing data, and drawing conclusions. The sample in the study consisted of forty banking companies selected using purposive sampling, and the data analyzed were two hundred observations over a five-year period. This study employed the use of secondary data. The study gathered secondary data from the annual financial reports of banking sector companies listed on IDX from 2018 to 2022. F-test outcomes show that there is a positive correlation between intellectual capital, information transparency, company size, and company value in banking sector companies enumerated on IDX from 2018 to 2022, with a resulting F-test value of 26.9%. In the partial test, there is an influence between intellectual capital and company value in banking companies enumerated on the IDX. The variable of information transparency has no effect on the value of banking companies enumerated on IDX. This study did not find a relationship between company size and company value in banking firms enumerated on the IDX.
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DOI: https://doi.org/10.17509/jaset.v16i1.67209
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